2026 (6) TMI 786

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....Respondent(s) : A.S.G.I., Dhananjay Awasthi ORDER 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned counsel for the revenue. 2. Challenge has been raised to the show-cause notice dated 16/17.04.2026 read with corrigendum notice dated 04.05.2026 issued by the Assistant Commissioner, Central GST, Division-I, Kanpur under Health Security se Na....

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.... w.e.f. 01.03.2026 by employing one machine. Later, second machine was proposed to be installed from April, 2026 onwards. In that regard as well, another declaration was submitted. 4. Second, jurisdictional error is claimed - relying on Order No. 01/2026 dated 29.01.2026 read with Order No. 02/2026 also dated 29.01.2026 to submit that the CBIC having appointed authorities under Health Security ....

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.... machines, it has been stressed, that may remain a fact to be ascertained after the reply is submitted by the petitioner. To the extent, jurisdiction exists to accept or reject declarations made by the petitioner, the show-cause notice may not be faulted. On the constitution of authorities, it has been submitted, merely because the Assistant Commissioner, CGST has not stamped and signed the declar....

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....ggrieved, the petitioner may avail statutory remedy of appeal etc., thereafter. 8. Then, on the issue of jurisdiction, we are not impressed with the submissions advanced inasmuch as Order No. 01/2026 creates authorities. Read in conjunction with Order No. 02/2026, it provides that the Deputy or Assistant Commissioner under the CGST Act would be vested with jurisdiction under Rules 11 of the Rul....